Payment of self assessments in the name of a third party
If the payment is made on behalf of a third party, the holder of the electronic identification and the account holder must be the same, although at the time of payment the NIF of the declarant or debtor.
You can also make the payment at any branch of your bank, providing all the required details. It is not necessary to provide any model, only the data used to generate NRC and which are the same as those requested to make the payment through the Tax Agency website ( model, year, period, NIF declarant, surname and exact amount of income).
Therefore, if you are making the payment on behalf of another person, you must bear in mind that in order to obtain the NRC through the AEAT payment gateway ##2##the certificate holder and the account holder must coincide as payers, but the NIF that is provided to the Collaborating Entity to obtain the NRC will always be that of the taxpayer or taxpayer.
Payment on behalf of third parties from the account owned by the taxpayer
Since the entry into force of the Resolution of June 3, 2009, it is possible to make the payment by debiting an account through the AEAT website in an account owned by the obligor and that the debit order is made by a person other than this.
If the payment is being made on behalf of a third party, using the tax return holder's bank account, the payment originator must be authorised to carry out this operation.
This authorisation can be done online as long as the authorising party (who must be the taxpayer) has a digital certificate and is a private individual. The specific authorization to carry out this type of procedure is "PAGOAPODECCC - Payment by debit to account".
To make the payment on behalf of a third party, you must select the box "Payment with power of attorney from the taxpayer's account” in the form, under the details of the financial institution.
If on any occasion you have not been able to obtain the Reference Number NRC , due to a specific incident, you can recover it by accessing the payment gateway again, a window will be displayed with the button "Recovery of NRC " ##2##next to the text " The charge has been made successfully but due to technical problems the cannot be released NRC ##5##, please use the NRC Recovery option This process will not result in additional charges to your account." This text indicates that the operation was successful and the charge exists.
This button allows you to obtain the NRC immediately and does not generate new charges .
For the " NRC Recovery" button to be displayed, these requirements must be met:
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That you are accessing the payment or linking from a form, with the Payment Gateway of the AEAT and you are not accessing through the consultation option of a previous payment.
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That you have made the payment correctly and there is a charge in the Financial Institution .
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That you have not obtained the NRC on the screen due to an incident, possibly very specific.
Information on how to arrange an authorisation for online filing
For further information on power of attorney, go to the "Registration of power of attorney" section.
The power of attorney option allows you to provide authorisation to a third party (natural person or legal entity) so that they (the proxy), using electronic identification, can perform any of the tax procedures and actions established for the appointing person.
In the event that the registration is carried out online, the principal may be either a natural person or a legal person or one without legal personality. With this option, it is the appointing person who must register the power of attorney using electronic identification.
If the principal does not have an electronic certificate or is not registered in Cl@ve, the possibility of presenting the power of attorney deed in the Electronic Registry of the Tax Agency has been foreseen to generate the power of attorney using the procedure "Request registration of power of attorney for procedures taxes" within "Request for registration of power through public document". In this type of request for incorporation of powers to the Registry of Powers of Attorney, it is not necessary for the principal to participate at any time, since at the time he or she granted the power to the Notary. Another option is to request authorizations and revocations for your representatives by personal appearance before the Delegations and Administrations of the AEAT by appointment, attaching the corresponding "Proxy models for telematic procedures".